During 2019, Diane acquired various marketable securities. She: (1) purchased 230 shares (14% of the outstanding shares) of Allied Corp. stock for $8,650 on April 17, 2019; (2) received 8,400 shares (62% of the outstanding shares) of Beignets Corp. stock on September 6, 2019, in exchange for providing advisory services worth $17,640 to a client during August of 2019; (3) purchased 70 shares (2% of the outstanding shares) of Confectioner Corp. stock for $1,988 on February 12, 2019; (4) purchased 110 shares (3% of the outstanding shares) of Confectioner Corp. stock for $3,069 on August 29, 2019; and (5) purchased 140 shares (4% of the outstanding shares) of Confectioner Corp. stock for $4,032 on November 17, 2019. During 2021, Diane desired to adjust her investment portfolio. In particular, she: (1) transferred all of the Allied Corp. stock, which was then worth $11,470, to Beignets Corp. in exchange for land worth $11,230; (2) sold 190 shares of the Beignets Corp. stock to Sara, Dianes daughter, for $342 in cash; and (3) sold 225 shares of the Confectioner Corp. stock to Beignets Corp. for $6,278 in cash. Diane could not identify the specific shares of Confectioner Corp. stock that she sold. Beignets Corp. originally paid $12,890 to purchase the land it used in its exchange with Diane. Later that year, Sara decided to liquidate her Beignets Corp. investment and Diane decided to liquidate her investment in the land. Accordingly, during 2021, Sara sold the Beignets Corp. stock to an unrelated investor for $380 and Diane sold the land to an unrelated investor for $12,480. Sara paid a $30 brokerage fee in connection with the stock sale, and Diane paid a $1,700 real estate commission in connection with her land sale. Required: Explain what amount, if any, Dianne and Sara must include in their respective gross incomes for 2021 from the sales and exchanges described above.